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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
Lotes Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 12.95%.
As of Mar. 2026, Lotes Co has a Sloan Ratio of 12.95%, indicating there is a warning stage of accrual build up.
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Mar. 2026, Lotes Co has a Sloan Ratio of 12.95%, indicating there is a warning stage of accrual build up.
Lotes Co Sloan Ratio % Related Terms
Lotes Co Sloan Ratio % Historical Data
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The historical data trend for Lotes Co's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
TPE:3533 vs APH, GLW, TEL: Sloan Ratio % Comparison
For the Electronic Components subindustry, Lotes Co's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Lotes Co Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Lotes Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lotes Co's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
Lotes Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Lotes Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 749.036 (Jun. 2025 ) + 2318.219 (Sep. 2025 ) + 2522.944 (Dec. 2025 ) + 2396.522 (Mar. 2026 ) = NT$7,987 Mil.
Lotes Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2293.218 (Jun. 2025 ) + 1326.69 (Sep. 2025 ) + 1471.964 (Dec. 2025 ) + 2125.315 (Mar. 2026 ) = NT$7,217 Mil.
Lotes Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1323.897 (Jun. 2025 ) + -1571.424 (Sep. 2025 ) + -1792.119 (Dec. 2025 ) + -1585.503 (Mar. 2026 ) = NT$-6,273 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Lotes Co (TPE:3533) has a Sloan Ratio % of 12.95% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lotes Co and its competitors.
Is Lotes Co's Sloan Ratio % too high?
Lotes Co's current Sloan Ratio % is 12.95%. Overall, Lotes Co has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does Lotes Co's Sloan Ratio % compare to APH and GLW?
Lotes Co's Sloan Ratio % of 12.95% can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Hardware company?
A good Sloan Ratio % depends on the Hardware industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lotes Co and its competitors. Lotes Co's current Sloan Ratio % is 12.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotes Co stock overvalued right now?
Lotes Co (TPE:3533) has a current Sloan Ratio % of 12.95%. The current Sloan Ratio % is 12.95%. Lotes Co's overall GF Score™ is 67/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For Lotes Co (TPE:3533), the current Sloan Ratio % is 12.95% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Lotes Co Ltd is principally engaged in the sale and purchase of various hardware parts and components, the manufacturing and processing of various terminals and their connectors, the import and export business in connection with the preceding item and the agency of the preceding item in connection with the tender quotation and distribution of products of domestic and foreign manufacturers. The company's product offerings include Socket, Liquid Cooling Solution, Memory Connector, Slot / Edge Card, Compression Connector, etc. Geographically, the majority of revenue is derived from Mainland China, followed by Taiwan and Other countries.
67GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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